Document Content

DECISION No

DECISION No.41/2000/QD-BTC OF MARCH 17, 2000 AMENDING AND SUPPLEMENTING NAMES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government�s Decree No.15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;

Pursuant to the Government�s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the tax rate bracket specified in the Import Tariff applicable to the list of taxable commodity groups promulgated together with Resolution No.63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee;

Pursuant to Article 1 of the Government�s Decree No.94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No.04/1998/QH10 of May 20, 1998;

Pursuant to Article 14 of the Prime Minister�s Decision No.242/1999/QD-TTg of December 30, 1999 on the management of goods export and import in 2000;

Based on the Prime Minister�s directions in the Government�s Official Dispatch No.238/CP-KTTH of March 10, 2000 on the increase of import tax on a number of commodity items when the import restriction measures are not applied;

After consulting the concerned ministries and branches and at the proposal of the General Director of Tax,

DECIDES:

Article 1.- To amend and supplement the names and tax rates of a number of commodity groups specified in the Preferential Import Tariff promulgated together with the Finance Minister�s Decision No.1803/1998/QD-BTC of December 11, 1998 and the lists of amended and supplemented names and tax rates of a number of commodity groups in the Preferential Import Tariff promulgated together with the Finance Minister�s Decision No.29/1999/QD-BTC of March 15, 1999 and Decision No.139/1999/QD-BTC of November 11, 1999, into new ones specified in the list of amended and supplemented names and tax rates of a number of commodity groups in the Preferential Import Tariff promulgated together with this Decision.

Article 2.- This Decision takes effect and applies to import goods declarations already submitted to the customs office as from April 1st, 2000. All previous stipulations which are contrary to this Decision are now annulled.

For the Minister of Finance

Vice Minister
PHAM VAN TRONG

LIST OF AMENDED AND SUPPLEMENTED NAMES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT TARIFF

(Promulgated together with the Finance Minister�s Decision No.41/2000/QD-BTC of March 17, 2000)

Code number

Description of commodity groups

Tax rates (%)

Heading

Subheading

1

2

3

4

5

1511

Palm oil and its fraction, refined or not, but without changing chemical composition

1511

10

- Crude oil:

1511

10

10

- - Palm oil

5

1511

10

90

- - Other

5

1511

90

- Other:

1511

90

10

- - Of a kind for manufacture of shortening

30

1511

90

90

- - Other

40

2815

Sodium hydroxide (caustic soda), potassium hydroxide; peroxide of sodium or potassium

- Sodium hydroxide

2815

11

00

- - In solid form

10

2815

12

00

- - In aqueous solution (soda lye or liquid soda)

20

2815

20

00

- Potassium hydroxide

0

2815

30

00

- Peroxide of sodium or potassium

0

2917

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their derivatives:

2917

11

00

- - Oxalic acid, its salts and esters

0

2917

12

00

- - Adipic acid, its salts and esters

0

2917

13

00

- - Azelaic acid, its salts and esters

0

2917

14

00

- - Maleic anhydride

0

2917

19

00

- - Other

0

2917

20

00

- Cyclanic, cyclenic or cycloterpenenic polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their derivatives

- Aromatic polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their derivatives:

0

2917

31

00

- - Dibutyl orthophthalates

0

2917

32

00

- - Dioctyl orthophthalates

10

2917

33

00

- - Dinonyl or didecyl orthophthalates

0

2917

34

00

- - Other esters of orthophthalic acids

0

2917

35

00

- - Phthalic anhydride

0

2917

36

00

- - Terephthalic acid and its salts

0

2917

37

00

- - Dimethyl terephthalate

0

2917

39

00

- - Other

0

3103

Mineral or chemical fertilizers, phosphatic

3103

10

00

- Superphosphates

10

3103

20

00

- Basic slag (phosphatic slag)

0

3103

90

- Other:

3103

90

10

- - Calcined phosphates

10

3103

90

90

- - Other

0

3105

Mineral or chemical fertilizers, containing two or three of the fertilizing elements of nitrogen, phosphorus and/or potassium; other fertilizers; commodity items of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

3105

10

00

- Commodity items of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

0

3105

20

00

- Mineral or chemical fertilizers, containing two or three of the fertilizing elements of nitrogen, phosphorus and/or potassium

5

3105

30

00

- Diammonium hydrogenorthophosphate (diammonium phosphate)

0

3105

40

00

- Ammonium dihyrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)

- Other mineral or chemical fertilizers, containing the two fertilizing elements of nitrogen and phosphorus:

0

3105

51

00

- - Containing nitrates and phosphates

0

3105

59

00

- - Other

0

3105

60

00

- Mineral or chemical fertilizers containing the two fertilizing elements of phosphorus and potassium

0

3105

90

00

- Other

0

3920

Other plates, sheets, membranes, foils, tapes, strips, of plastics, unfoamed, and neither reinforced, laminated, supported nor similarly combined with other materials

3920

10

00

- Of polymers of ethylene

10

3920

20

00

- Of polymers of propylene

10

3920

30

00

- Of polymers of styrene

10

- Of polymers vinyl chloride:

3920

41

00

- - Rigid

10

3920

42

00

- - Flexible

- Of acrylic polymers:

20

3920

51

00

- - Of polymethyl methacrylate

10

3920

59

00

- - Other

10

- Of polycarbonates, alkyd resins, polyallyl esters or other polyesters:

3920

61

- - Of polycarbonates:

3920

61

10

- - - Of a kind for making magnetic tapes

10

3920

61

90

- - - Other

10

3920

62

- - Of polyethylene terephthalate:

3920

62

10

- - - Of a kind for making magnetic tapes

10

3920

62

20

- - - In membrane form

5

3920

62

90

- - - Other

10

3920

63

- - Of unsaturated polyesters:

3920

63

10

- - - Of a kind for making magnetic tapes

10

3920

63

90

- - - Other

10

3920

69

- - Of other polyesters:

3920

69

10

- - - Of a kind for making magnetic tapes

10

3920

69

90

- - - Other

- Of cellulose or chemical derivatives thereof:

10

3920

71

- - Of regenerated cellulose:

3920

71

10

- - - Cellophane membranes

5

3920

71

90

- - - Other

10

3920

72

- - Of vulcanized fiber:

3920

72

10

- - - Cellophane membranes

5

3920

72

90

- - - Other

10

3920

73

- - Of cellulose acetate

3920

73

10

- - - Cellophane membranes

5

3920

73

90

- - - Other

10

3920

79

- - Of other cellulose derivatives:

3920

79

10

- - - Cellophane membranes

5

3920

79

90

- - - Other

- Of other plastics:

10

3920

91

00

- - Of polyvinyl burytal

10

3920

92

00

- - Of polyamides

10

3920

93

00

- - Of amino-resins

10

3920

94

00

- - Of phenolic resins

10

3920

99

- - Of other plastics:

3920

99

10

- - - BOPP membranes

5

3920

99

90

- - - Other

Particularly for:

+ Permeable foam for construction use

+ Cellulose cotton used as cigarette filter tips

10

1

15

3923

Products used in the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures of plastics

3923

10

00

- Boxes, cases, crates and the like

- Sacks and bags (including cones):

30

3923

21

- - Of polymers of ethylene:

3923

21

10

- - - Textiled

40

3923

21

90

- - - Other

30

3923

29

- - Of other plastics:

3923

29

10

- - - Textiled

40

3923

29

90

- - - Other

30

3923

30

00

- Carboys, bottles, flasks and similar articles

30

3923

40

- Spools, cops, bobbins and similar articles:

3923

40

10

- - Used for cinematographic and photographic films or for tapes, films and the like of Headings No.8523 and 8524

5

3923

40

20

- - Used for machines of Headings No.8444, 8445 and 8448

0

3923

40

90

- - Other

0

3923

50

00

- Stoppers, lids, caps and other closures

20

3923

90

00

- Other

Particularly for:

+ Hoses and heads of sprayers of plastics (except for those of sprayers of aromatic essences or perfumes of sub-heading No.961610)

+ Toothpaste tubes

+ Cases for cinematographic films

30

10

10

5

4015

Articles of apparel and clothing accesories (including gloves) for all purposes, of vulcanized rubber (except hardened rubber)

- Gloves:

4015

11

00

- - Surgical gloves

20

4015

19

00

- - Other

20

4015

90

- Other:

4015

90

10

- - Of lead-laminated rubber, for protection of users from radioactivity in X-ray photography

5

4015

90

90

- - Other

20

4804

Paper and kraft paperboard, uncoated, in rolls or in sheets, except those of Heading No.4802 or 4803

- Packing paper, of "kraftliner" kind:

4804

11

00

- - Unbleached

30

4804

19

00

- - Other

- Kraft paper for used as bags:

30

4804

21

- - Unbleached:

4804

21

10

- - - Unprinted, used as cement bags

3

4804

21

90

- - - Other

15

4804

29

- - Other:

4804

29

10

- - - Unprinted

10

4804

29

20

- - - Printed complex paper

10

4804

29

90

- - - Other

- Other kraft paper and paperboard weighing 150 g/m2 or less:

15

4804

31

- - Unbleached:

4804

31

10

- - - Insulation kraft paper

5

4804

31

90

- - - Other

10

4804

39

00

- - Other

- Other kraft paper and paperboard weighing more than 150 g/m2 but not exceeding 225 g/m2 :

10

4804

41

- - Unbleached:

4804

41

10

- - - Insulation kraft paper

5

4804

41

90

- - - Other

30

4804

42

00

- - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process

30

4804

49

00

- - Other

- Other kraft paper and paperboard weighing 225 g/m2 or more:

30

4804

51

- - Unbleached:

4804

51

10

- - - Insulation kraft paper

5

4804

51

90

- - - Other

30

4804

52

00

- - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process

30

4804

59

00

- - Other

Particularly for:

+ Flat paperboard or carton of various kinds, used as packing, with an anti-tearing degree of 3kgf/cm2 or less or compression resistance degree of 14 kgf or less

30

30

6114

Other garments, knitted or crocheted

6114

10

00

- Of wool or fine animal hair

50

6114

20

00

- Of cotton

50

6114

30

- Of artificial fibers:

6114

30

10

- - Space suits, fire-proof suits, bullet-proof vests

5

6114

30

90

- - Other

50

6114

90

- Of other textile materials:

6114

90

10

- - Space suits, fire-proof suits, bullet-proof vests

5

6114

30

90

- - Other

50

6904

Ceramic building bricks, flooring blocks, support or filler tiles and the like of ceramic or porcelain

6904

10

00

- Building bricks

50

6904

90

00

- Other

50

7013

Tableware, kitchen utensils, sanitary ware, office stationery, interior decoration articles or articles for similar purposes of glass(other than those of Heading No.7010 or 7018)

7013

10

00

- Of glass-ceramics

- Drinking glasses other than of glass-ceramics:

50

7013

21

- - Of lead crystal:

7013

21

10

- - - In semi-finished form (cast)

30

7013

21

90

- - - Other

50

7013

29

00

- - Other

- Glass tableware (other than drinking glasses) or kitchen utensils, other than of glass-ceramics:

50

7013

31

- - Of lead crystal:

7013

31

10

- - - In semi-finished form (cast)

30

7013

31

90

- - - Other

50

7013

32

00

- - Of glass having a linear coefficient of expansion not exceeding 5x10-6 per Kelvin within a temperature range of 0oC to 300oC

50

7013

39

00

- - Other

- Other glassware:

50

7013

91

- - Of lead crystal:

7013

91

10

- - - In semi-finished form (cast)

30

7013

91

90

- - - Other

50

7013

99

00

- - Other

50

7303

00

Tubes, pipes and hollow profiles, of cast iron

7303

00

10

- Of a kind from 150 mm to 600 mm in diameter, and from 5 m to 6 m long

20

7303

00

90

- Other

3

8432

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; sports ground rollers or mowers

8432

10

00

- Ploughs

- Disk harrows, scarifiers, cultivators, weeders and hoes:

15

8432

21

00

- - Disk harrows

15

8432

29

00

- - Other

15

8432

30

00

- Seeders, planters and transplanters

5

8432

40

00

- Manure spreaders or fertilizer distributors

5

8432

80

00

- Other machinery

5

8432

90

00

- Parts

0

8436

Other agricultural, horticultural, forestry, poultry-rearing or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders

8436

10

- Animal feed processing machinery:

8436

10

10

- - Operated by diesel engines

15

8436

10

90

- - Other

- Poultry-keeping machinery, poultry incubators and brooders:

5

8436

21

00

- - Poultry incubators and brooders

3

8436

29

00

- - Other

3

8436

80

- Other machinery:

8436

80

10

- - Germination plant

3

8436

80

90

- - Other

- Parts:

3

8436

91

00

- - Of poultry-keeping machinery, poultry incubators and brooders

0

8436

99

00

- - Of other machinery

0

8437

Machines for cleaning, sorting or grading seeds, grains or dried leguminous vegetables; machinery used in the milling industry or for the processing of cereals or dried leguminous vegetables, other than farm-type machinery

8437

10

00

- Machines for cleaning, sorting or grading seeds, grains or dried leguminous vegetables

5

8437

80

- Other machinery:

- - Rice-hulling or polishing machines, or combined hulling and polishing machines:

8437

80

11

- - - Operated by diesel engines

15

8437

80

19

- - - Other

- - Other machinery:

5

8437

80

91

- - - Operated by diesel engines

15

8437

80

99

- - - Other

5

8437

90

00

- Parts

0

8544

Insulated (including enamelled or anodised) wire, cable(including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors. Optic fiber cable having every fiber coated, whether or not connected with conductors or fitted with connectors

- Winding wire:

8544

11

- - Of copper:

8544

11

10

- - - Lacquered or enamelled

10

8544

11

90

- - - Other

5

8544

19

- - Of other materials:

8544

19

10

- - - Lacquered or enamelled

5

8544

19

90

- - - Other

5

8544

20

- Co-axial cable and other co-axial electric conductors:

- - Fitted with connectors:

8544

20

11

- - - Having a cross-section not exceeding 300 mm2

15

8544

20

12

- - - Having a cross-section exceeding 300 mm2 but not exceeding 400 mm2

5

8544

20

13

- - - Control cable

10

8544

20

19

- - - Other

- - Not yet fitted with connectors:

1

8544

20

21

- - - Having a cross-section not exceeding 300 mm2

15

8544

20

22

- - - Having a cross-section exceeding 300 mm2 but not exceeding 400 mm2

5

8544

20

23

- - - Control cable

10

8544

20

29

- - - Other

1

8544

30

00

- Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships

- Other electric conductors for a voltage not exceeding 80V:

5

8544

41

- - Fitted with connectors:

8544

41

10

- - - Cables for accumulators

15

8544

41

20

- - - Telephone cable, telegraph cable, radio station cable, under sea water

0

8544

41

30

- - - Telephone cable, telegraph cable, radio station cable, other than those under sea water

- - - Electric cable:

15

8544

41

41

- - - - Insulated with PVC, PE, with a cross-section not exceeding 300 mm2

15

8544

41

49

- - - - Other

1

- - - Other:

8544

41

91

- - - - Control cable

10

8544

41

92

- - - - Plastic-coated electric conductors

15

8544

41

99

- - - - Other

10

8544

49

- - Other:

8544

49

10

- - - Telephone cable, telegraph cable, radio station cable, under sea water

0

8544

49

20

- - - Telephone cable, telegraph cable, radio station cable, other than those under sea water

- - - Electric cable:

15

8544

49

31

- - - - Insulated with PVC, PE, with a cross-section not exceeding 300 mm2

15

8544

49

39

- - - - Other

1

- - - Other:

8544

49

91

- - - - Control cable

10

8544

49

92

- - - - Plastics-coated electric conductors

15

8544

49

99

- - - - Other

- Other electric conductors for a voltage exceeding 80V but not exceeding 1,000V:

10

8544

51

- - Fitted with connectors:

8544

51

10

- - - Telephone cable, telegraph cable, radio station cable, under sea water

0

8544

51

20

- - - Telephone cable, telegraph cable, radio station cable, other than those under sea water

- - - Electric cable:

15

8544

51

31

- - - - Insulated with PVC, PE, with a cross-section not exceeding 300mm2

15

8544

51

39

- - - - Other

- - - Other:

1

8544

51

91

- - - - Control cable

10

8544

51

92

- - - - Plastic-coated electric conductors

15

8544

51

99

- - - - Other

10

8544

59

- - Other:

8544

59

10

- - - Telephone cable, telegraph cable, radio station cable, under sea water

0

8544

59

20

- - - Telephone cable, telegraph cable, radio station cable, other than those under sea water

- - - Electric cable:

15

8544

59

31

- - - - Insulated with PVC, PE, with a cross-section not exceeding 300mm2

15

8544

59

39

- - - - Other

- - - Other:

1

8544

59

91

- - - - Control cable

10

8544

59

92

- - - - Plastic-coated electric conductors

15

8544

59

99

- - - - Other

10

8544

60

- Other electric conductors for a voltage exceeding 1,000V:

- - Electric cable:

8544

60

11

- - - Insulated with PVC, PE, standing up to a voltage of over1 kV to 35 kV, with a cross-section not exceeding 400mm2

15

8544

60

19

- - - Other

1

- - Other:

8544

60

91

- - - Telephone cable, telegraph cable, radio station cable, under sea water

0

8544

60

92

- - - Telephone cable, telegraph cable, radio station cable, other than those under sea water

15

8544

60

99

- - - Other

1

8544

70

- Optic fiber cable:

8544

70

10

- - Telephone cable, telegraph cable, radio station cable, under sea water

0

8544

70

20

- - Telephone cable, telegraph cable, radio station cable, other than those under sea water

5

8544

70

90

- - Other

1

8702

Automobiles that can transport 10 persons or more, including driver

8702

10

- With compression-ignition internal combustion piston engine(diesel or semi-diesel):

8702

10

10

- - Transporting not more than 50 persons, including driver

100

8702

10

90

- - Other

60

8702

90

- Other:

8702

90

10

- - Transporting not more than 50 persons, including driver

100

8702

90

90

- - Other

Particularly for:

* Component sets for assembling automobiles with 24 seats or more:

60

+ In CKD1 form, with their body and hull not yet coated with electrostatic paint

12

+ In CKD1 form, with their body and hull coated with electrostatic paint

18

+ In CKD2 form, with their body and hull not yet coated with electrostatic paint

5

+ In CKD2 form, with their body and hull coated with electrostatic paint

7

+ In IKD form

3

* Component sets for assembling automobiles with between 15 and 24 seats:

+ In CKD1 form, with their body and hull not yet coated with electrostatic paint

25

+ In CKD1 form, with their body and hull coated with electrostatic paint

30

+ In CKD2 form

10

+ In IKD form

3

* Component sets for assembling automobiles with between 10 and 15 seats:

+ In CKD1 form, with their body and hull not yet coated with electrostatic paint

40

+ In CKD1 form, with their body and hull coated with electrostatic paint

45

+ In CKD2 form

20

+ In IKD form

5

* Airport passenger transfer vehicles

0

8703

Automobiles and other motor vehicles principally designed for the transport of persons (other than those of Heading No.8702), including station wagons and racing cars

8703

10

- Vehicles specially designed for travelling on snow; golf cars and similar kinds of vehicles:

8703

10

10

- - Vehicles for transporting not more than 8 persons, including driver

100

8703

10

20

- - Vehicles for transporting 9 persons, including driver

- Other vehicles with spark-ignition internal combustion piston engines:

100

8703

21

- - Of a cylinder capacity not exceeding 1,000 cm3:

8703

21

10

- - - Ambulances

0

8703

21

20

- - - Vehicles for transporting not more than 8 persons, including driver

100

8703

21

30

- - - Vehicles for transporting 9 persons, including driver

100

8703

22

- - Of a cylinder capacity exceeding 1,000 cm3 but not exceeding 1,500 cm3:

8703

22

10

- - - Ambulances

0

8703

22

20

- - - Vehicles for transporting not more than 8 persons, including driver

100

8703

22

30

- - - Vehicles for transporting 9 persons, including driver

100

8703

23

- - Of a cylinder capacity exceeding 1,500 cm3 but not exceeding 3,000 cm3:

8703

23

10

- - - Ambulances

0

8703

23

20

- - - Vehicles for transporting not more than 8 persons, including driver

100

8703

23

30

- - - Vehicles for transporting 9 persons

100

8703

24

- - Of a cylinder capacity exceeding 3,000 cm3:

8703

24

10

- - - Ambulances

0

8703

24

20

- - - Vehicles for transporting not more than 8 persons, including driver

100

8703

24

30

- - - Vehicles for transporting 9 persons, including driver

- Other vehicles with compression-ignition internal combustion piston engine:

100

8703

31

- - Of a cylinder capacity not exceeding 1,500 cm3:

8703

31

10

- - - Ambulances

0

8703

31

20

- - - Vehicles transporting not more than 8 persons, including driver

100

8703

31

30

- - - Vehicles transporting 9 persons, including driver

100

8703

32

- - Of a cylinder capacity exceeding 1,500 cm3 but not exceeding 2,500 cm3:

8703

32

10

- - - Ambulances

0

8703

32

20

- - - Vehicles transporting not more than 8 persons, including driver

100

8703

32

30

- - - Vehicles transporting 9 persons, including driver

100

8703

33

- - Of a cylinder capacity exceeding 2,500 cm3:

8703

33

10

- - - Ambulances

0

8703

33

20

- - - Vehicles transporting not more than 8 persons, including driver

100

8703

33

30

- - - Vehicles transporting 9 persons, including driver

100

8703

90

- Other:

8703

90

10

- - - Ambulances

0

8703

90

20

- - - Vehicles transporting not more than 8 persons, including driver

100

8703

90

30

- - - Vehicles transporting 9 persons, including driver

Particularly for:

+ Money carrying vehicles

+ Funeral procession vehicles

+ In CKD1 form of Heading No.8703 with their body and hull not yet coated with electrostatic paint

+ In CKD1 form of Heading No.8703 with their body and hull coated with electrostatic paint

+ In CKD2 form of Heading No.8703

+ In IKD form of Heading No.8703

100

0

0

40

45

20

5

8704

Motor vehicles for cargo transport

8704

10

00

- Tippers, dump trucks designed for use in narrow roads and alleys

- Other, with compression-ignition internal combustion piston engines (diesel and semi-diesel):

100

8704

21

00

- - G.v.w not exceeding 5 tons

100

8704

22

- - G.v.w exceeding 5 tons but not exceeding 20 tons:

8704

22

10

- - - Exceeding 5 tons but not exceeding 10 tons

60

8704

22

20

- - - Exceeding 10 tons but not exceeding 20 tons

30

8704

23

- - G.v.w exceeding 20 tons:

8704

23

10

- - - G.v.w exceeding 20 tons but not exceeding 50 tons

10

8704

23

90

- - - Other

- Other with spark-ignition internal combustion piston engine:

0

8704

31

00

- - G.v.w not exceeding 5 tons

100

8704

32

- - G.v.w exceeding 5 tons:

8704

32

10

- - - G.v.w exceeding 5 tons but not exceeding 10 tons

60

8704

32

20

- - - G.v.w exceeding 10 tons but not exceeding 20 tons

30

8704

32

30

- - - G.v.w exceeding 20 tons but not exceeding 50 tons

10

8704

32

90

- - - Other

0

8704

90

- Other:

8704

90

10

- - G.v.w not exceeding 5 tons

100

8704

90

20

- - G.v.w exceeding 5 tons but not exceeding 10 tons

60

8704

90

30

- - G.v.w exceeding 10 tons but not exceeding 20 tons

30

8704

90

40

- - G.v.w exceeding 20 tons but not exceeding 50 tons

10

8704

90

90

- - Other

Particularly for:

0

* Assembling component sets of vehicles of a tonnage not exceeding 5 tons:

+ In CKD1 form, with their body and hull not yet coated with electrostatic paint

15

+ In CKD1 form, with their body and hull coated with electrostatic paint

20

+ In CKD2 form, with their body and hull not yet coated with electrostatic paint

7

+ In CKD2 form, with their body and hull coated with electrostatic paint

10

+ In IKD form

3

* Assembling component sets of vehicles of a tonnage exceeding 5 tons but not exceeding 20 tons:

+ In CKD1 form, with their body and hull not yet coated with electrostatic paint

7

+ In CKD1 form, with their body and hull coated with electrostatic paint

12

+ In CKD2 form, with their body and hull not yet coated with electrostatic paint

3

+ In CKD2 form, with their body and hull coated with electrostatic paint

5

+ In IKD form

1

* Vehicles designed for transporting frozen goods

10

* Vehicles designed for transporting garbage

0

* Vehicles designed for transporting money

10

* Tank cars, vehicles designed for transporting acids, vehicles designed for transporting bituminous gases

10

* Concrete mixer-dumpers

10

8712

00

Bicycles and other cycles (including tricycles), not motorized

8712

00

10

- Racing bicycles

5

8712

00

20

- Other bicycles (including bicycles for children, other than children�s toy bicycles of Heading No.9501)

80

8712

00

90

- Other

80

9402

Medical, surgical, dental or veterinary furniture (for example: operating tables, examination tables, hospital beds with mechanical fittings, dentists� chairs); barbers� chairs and the like, having rotating as well as both reclining and elevating movements; parts thereof

9402

10

- Dentists� chairs, barbers� chairs or the like and parts thereof:

9402

10

10

- - Dentists� chairs

0

9402

10

90

- - Other

40

9402

90

- Other:

9402

90

10

- - Medical, surgical, dental or veterinary furniture and parts thereof

0

9402

90

20

- - Furniture for checking tickets and luggage at airports and stations and parts thereof

0

9402

90

90

- - Other and parts thereof

40